Coverart for item
The Resource Understanding federal income taxation, J. Martin Burke, Regents Professor of Law, University of Montana School of Law ; Michael K. Friel, Professor of Law and Director, Graduate Tax Program, University of Florida Levin College of Law

Understanding federal income taxation, J. Martin Burke, Regents Professor of Law, University of Montana School of Law ; Michael K. Friel, Professor of Law and Director, Graduate Tax Program, University of Florida Levin College of Law

Label
Understanding federal income taxation
Title
Understanding federal income taxation
Statement of responsibility
J. Martin Burke, Regents Professor of Law, University of Montana School of Law ; Michael K. Friel, Professor of Law and Director, Graduate Tax Program, University of Florida Levin College of Law
Creator
Contributor
Subject
Language
eng
Member of
Cataloging source
DLC
http://library.link/vocab/creatorName
Burke, J. Martin
Index
index present
Literary form
non fiction
Nature of contents
bibliography
http://library.link/vocab/relatedWorkOrContributorName
Friel, Michael K
Series statement
The Understanding Series
http://library.link/vocab/subjectName
  • Income tax
  • Income tax
  • United States
Label
Understanding federal income taxation, J. Martin Burke, Regents Professor of Law, University of Montana School of Law ; Michael K. Friel, Professor of Law and Director, Graduate Tax Program, University of Florida Levin College of Law
Instantiates
Publication
Bibliography note
Includes bibliographical references and index
Carrier category
volume
Carrier category code
  • nc
Carrier MARC source
rdacarrier
Content category
text
Content type code
  • txt
Content type MARC source
rdacontent
Contents
Introduction to federal income tax -- Gross income concepts and limitations -- The effect of an obligation to repay -- Gains derived from dealings in property -- Gifts, bequests and inheritance -- Sale of a principal residence -- Scholarships and prizes -- Life insurance, annuities, and individual retirement accounts -- Discharge of indebtedness -- Compensation for personal injury and sickness -- Fringe benefits -- Business and profit seeking expenses -- Capital expenditures -- Depreciation -- Losses and bad debts -- Travel expenses -- Entertainment and business meals -- Educational expenses -- Other deductible personal expenses -- Hobby losses -- Home offices, vacation homes and other dual use property -- The interest deduction -- The deduction for taxes -- Casualty losses -- Medical expenses -- Charitable deductions -- Limitations on deductions -- Cash method accounting -- Accrual method accounting -- Annual accounting -- Capital gains and losses -- Quasi-capital assets : section 1231 -- Depreciation recapture -- Assignment of income -- Below market loans -- Tax consequences of divorce -- Effect of debt on basis and amount realized -- Like kind exchanges -- Involuntary conversions -- Installment sales -- Sale of a business and sale-leasebacks -- An introduction to original issue discount -- Limitations on tax shelters -- The alternative minimum tax
Dimensions
25 cm.
Edition
Fourth edition.
Extent
xxiv, 721, 6, 8, 1, 16 pages
Isbn
9780769852829
Isbn Type
(pbk.)
Lccn
2012037649
Media category
unmediated
Media MARC source
rdamedia
Media type code
  • n
System control number
(OCoLC)810773261
Label
Understanding federal income taxation, J. Martin Burke, Regents Professor of Law, University of Montana School of Law ; Michael K. Friel, Professor of Law and Director, Graduate Tax Program, University of Florida Levin College of Law
Publication
Bibliography note
Includes bibliographical references and index
Carrier category
volume
Carrier category code
  • nc
Carrier MARC source
rdacarrier
Content category
text
Content type code
  • txt
Content type MARC source
rdacontent
Contents
Introduction to federal income tax -- Gross income concepts and limitations -- The effect of an obligation to repay -- Gains derived from dealings in property -- Gifts, bequests and inheritance -- Sale of a principal residence -- Scholarships and prizes -- Life insurance, annuities, and individual retirement accounts -- Discharge of indebtedness -- Compensation for personal injury and sickness -- Fringe benefits -- Business and profit seeking expenses -- Capital expenditures -- Depreciation -- Losses and bad debts -- Travel expenses -- Entertainment and business meals -- Educational expenses -- Other deductible personal expenses -- Hobby losses -- Home offices, vacation homes and other dual use property -- The interest deduction -- The deduction for taxes -- Casualty losses -- Medical expenses -- Charitable deductions -- Limitations on deductions -- Cash method accounting -- Accrual method accounting -- Annual accounting -- Capital gains and losses -- Quasi-capital assets : section 1231 -- Depreciation recapture -- Assignment of income -- Below market loans -- Tax consequences of divorce -- Effect of debt on basis and amount realized -- Like kind exchanges -- Involuntary conversions -- Installment sales -- Sale of a business and sale-leasebacks -- An introduction to original issue discount -- Limitations on tax shelters -- The alternative minimum tax
Dimensions
25 cm.
Edition
Fourth edition.
Extent
xxiv, 721, 6, 8, 1, 16 pages
Isbn
9780769852829
Isbn Type
(pbk.)
Lccn
2012037649
Media category
unmediated
Media MARC source
rdamedia
Media type code
  • n
System control number
(OCoLC)810773261

Library Locations

    • Biddle Law LibraryBorrow it
      3400 Chestnut Street, Philadelphia, Pennsylvania, 19104, US
      39.954941 -75.193362
Processing Feedback ...